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A consulting entity asks whether the allocation of the capitalisation reserve can be carried out in the financial year following its generation. The DGT rules that formal compliance is met if the allocation occurs within the commercial period for the approval of annual accounts.
Cuestión planteada Teniendo en cuenta que el importe preciso de la reserva de capitalización no se conoce hasta el ejercicio siguiente del período impositivo en el que se devenga el derecho a su aplicación, si la dotación de la reserva indisponible con las formalidades previstas en el apartado 1.b) del artículo 25 de la Ley del Impuesto sobre Sociedades, puede cumplirse durante el ejercicio siguiente al de su generación (en el caso de reserva del ejercicio 2015, a lo largo del ejercicio 2016).
El cumplimiento formal de registrar la reserva con absoluta separación y título apropiado se entiende cumplido si la dotación se produce en el plazo legal mercantil para la aprobación de las cuentas anuales del ejercicio en que se aplica la reducción. Así, aunque la reserva se reclasifique formalmente en el balance del ejercicio siguiente, se considera válida para la reducción del ejercicio anterior. La reserva será indisponible durante 5 años desde el cierre del período impositivo al que corresponda la reducción.
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